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National Insurance Contributions (Employer Pensions Contributions) Bill 2026-01-21

21 January 2026

Lead MP

Mark Garnier

Debate Type

General Debate

Tags

TaxationEmployment
Other Contributors: 9

At a Glance

Mark Garnier raised concerns about national insurance contributions (employer pensions contributions) bill 2026-01-21 in the House of Commons. A government minister responded. Other MPs also contributed.

How the Debate Unfolded

MPs spoke in turn to share their views and ask questions. Here's what each person said:

Lead Contributor

Opened the debate
Moves amendments to exempt basic rate taxpayers in England, Wales and Scotland from the £2,000 cap. Criticises the bill for not enhancing pension savings and proposes new clauses requiring assessments of the impact on pensions adequacy, use of salary sacrifice schemes, and investment capability of UK pension funds before implementation. Emphasises that around 850,000 basic rate taxpayers will be disproportionately affected by the £2,000 cap.

Government Response

TaxationEmployment
Government Response
Defends the necessity of the salary sacrifice cap reform, citing cost projections and exclusions of low earners. He also responds briefly to Steve Darling's suggestion for pension flexibility.

Shadow Response

None
Shadow Response
Critiques the Bill's approach as unsustainable and complex, questioning its practical implementation. Argues for an impact assessment before changes take effect and calls into question the long-term effectiveness of tax reliefs.
Assessment & feedback
Summary accuracy

About House of Commons Debates

House of Commons debates take place in the main chamber of the House of Commons. These debates cover a wide range of topics including government policy, legislation, and current affairs. MPs from all parties can participate, question ministers, and hold the government accountable for its decisions.